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Goods and Services Tax

Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 8520 Views 1 comment Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 111 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 138 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9192 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3171 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 276 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 231 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 120 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 54 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 72 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 225 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 129 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 69 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 357 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 192 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4713 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 330 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2031 Views 0 comment Print


Tertiary Treated Water eligible for exemption under Notification No. 02/2017-C.T. (Rate)

April 1, 2022 1293 Views 0 comment Print

In re M/s. Nagpur Waste Water Management Pvt. Ltd (GST AAAR Maharashtra) AAAR set aside the Advance Ruling Order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at SI. No. 99 of the Exemption Notification No. […]

TDS under GST not applicable on renting of immovable property to Govt Social Justice Dept

April 1, 2022 1578 Views 0 comment Print

In re Meerabai Tukaram Borade (GST AAAR Maharashtra) AAAR set aside the Advance Ruling No. GST-ARA-96/2019-20/B-86 dated 02.11.2021, passed by the MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy […]

GST & TDS on renting of Immovable Property to Social Justice Department

April 1, 2022 705 Views 0 comment Print

In re Shital Tukaram Borade (GST AAAR Maharashtra) AAAR set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85 dated 02.11.2021, passed by the MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy […]

GST exempt on work of ‘Shaheed Dwar’ at Banjarawala, Dehradun

April 1, 2022 492 Views 0 comment Print

In re Garhwal Mandal Vikas Nigam Limited (GST AAR Uttarakhand) (a) Whether the activities undertaken for implementing various construction /repair/ renovation/ addition/ alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of […]

GST not payable under RCM on commission paid to Overseas Commission Agent

April 1, 2022 39261 Views 1 comment Print

The applicant is not required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.

Fake GST ITC racket of ₹ 19.84 Crore busted in Navi Mumbai

April 1, 2022 2832 Views 0 comment Print

CGST Commissionerate, Navi Mumbai has busted a fake ITC racket of Rs. 19.84 Crore and arrested the Director of M/s Fortune Global Trade Private Limited on 30th March 2022.

Notification No. 02/2022-Central Tax (Rate), Dated: 31.03.2022

March 31, 2022 65115 Views 1 comment Print

Notification No. 02/2022-Central Tax (Rate), Dated: 31.03.2022 – Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45th GST Council Meeting. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 02/2022-Central Tax (Rate) | Dated: 31st March, 2022 G.S.R. 237(E).—In […]

Notification No. 01/2022-Central Tax (Rate), Dated: 31.03.2022

March 31, 2022 20139 Views 0 comment Print

Notification No. 01/2022-Central Tax (Rate), Dated: 31.03.2022 – Seeks to amend notification No. 1/2017-Central Tax (Rate)  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 01/2022-Central Tax (Rate) G.S.R. 236(E).—In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 […]

Notification No. 02/2022-Integrated Tax (Rate), Dated: 31.03.2022

March 31, 2022 20538 Views 0 comment Print

Notification No. 02/2022-Integrated Tax (Rate), Dated: 31.03.2022 -Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45th GST Council Meeting. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 02/2022-Integrated Tax (Rate) G.S.R. 239(E).—In exercise of […]

Notification No. 01/2022-Integrated Tax (Rate), Dated: 31.03.2022

March 31, 2022 2631 Views 0 comment Print

Notification No. 01/2022-Integrated Tax (Rate), Dated: 31.03.2022 – Seeks to amend notification No. 1/2017-Integrated Tax (Rate)  MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st March, 2022 Notification No. 01/2022-Integrated Tax (Rate) G.S.R. 238(E).—In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 […]

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